- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.37 | -2.22 | 0 | 0 | 7.65 | 8.97 | 69.15 | 47.35 | 0.00 | 0 | 88.63 | 23.23 | 86.77 | 24.31 |
| 2022 (9) | 0.38 | 9.52 | 0 | 0 | 7.02 | 6.04 | 46.93 | 30.22 | 0.00 | 0 | 71.92 | -4.79 | 69.80 | -1.62 |
| 2021 (8) | 0.35 | -2.24 | 0.1 | -52.38 | 6.62 | -14.69 | 36.04 | 50.29 | 0.00 | 0 | 75.54 | 19.58 | 70.95 | 20.52 |
| 2020 (7) | 0.36 | -23.58 | 0.21 | -79.81 | 7.76 | -12.02 | 23.98 | 65.15 | 0.31 | 5.87 | 63.17 | 11.08 | 58.87 | 18.28 |
| 2019 (6) | 0.47 | 16.79 | 1.04 | -22.96 | 8.82 | -3.92 | 14.52 | -81.65 | 0.29 | 0 | 56.87 | -18.47 | 49.77 | -9.93 |
| 2018 (5) | 0.40 | 5.61 | 1.35 | 107.69 | 9.18 | 11.68 | 79.12 | -49.78 | 0.00 | 0 | 69.75 | -10.16 | 55.26 | -14.5 |
| 2017 (4) | 0.38 | 121.47 | 0.65 | 27.45 | 8.22 | 275.34 | 157.54 | 264.34 | 0.00 | 0 | 77.64 | -84.8 | 64.63 | -85.49 |
| 2016 (3) | 0.17 | -73.84 | 0.51 | 2.0 | 2.19 | 50.0 | 43.24 | 0 | 0.00 | 0 | 510.65 | 276.11 | 445.45 | 443.76 |
| 2015 (2) | 0.66 | -18.14 | 0.5 | -28.57 | 1.46 | 35.19 | 0.00 | 0 | 0.00 | 0 | 135.77 | -58.26 | 81.92 | -56.39 |
| 2014 (1) | 0.80 | 87.95 | 0.7 | 337.5 | 1.08 | -28.95 | -1969.50 | 0 | 0.00 | 0 | 325.31 | 35.84 | 187.85 | 52.53 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.37 | 2.1 | -2.22 | 0 | 0 | 0 | 91.89 | -4.93 | 91.36 | 0.00 | 0 | 0 | 88.63 | 17.33 | 23.23 | 86.77 | 19.78 | 24.31 |
| 23Q3 (19) | 0.37 | -10.58 | -3.88 | 0 | 0 | 0 | 96.66 | 99.05 | 40.56 | 0.00 | 0 | 0 | 75.54 | 7.55 | 13.82 | 72.44 | 6.15 | 14.48 |
| 23Q2 (18) | 0.41 | 2.12 | -4.25 | 0 | 0 | 0 | 48.56 | 6.17 | 62.68 | 0.00 | 0 | 0 | 70.24 | 11.26 | 1.78 | 68.24 | 12.11 | 2.66 |
| 23Q1 (17) | 0.40 | 4.88 | 17.25 | 0 | 0 | -100.0 | 45.74 | -4.75 | 21.94 | 0.00 | 0 | 0 | 63.13 | -12.22 | -16.04 | 60.87 | -12.79 | -14.4 |
| 22Q4 (16) | 0.38 | 0.37 | 9.52 | 0 | 0 | -100.0 | 48.02 | -30.17 | 31.17 | 0.00 | 0 | 0 | 71.92 | 8.36 | -4.79 | 69.80 | 10.3 | -1.62 |
| 22Q3 (15) | 0.38 | -10.92 | 8.41 | 0 | 0 | -100.0 | 68.77 | 130.39 | 23.16 | 0.00 | 0 | -100.0 | 66.37 | -3.83 | -1.31 | 63.28 | -4.8 | 2.53 |
| 22Q2 (14) | 0.43 | 25.04 | -1.2 | 0 | -100.0 | -100.0 | 29.85 | -20.42 | 43.51 | 0.00 | 0 | -100.0 | 69.01 | -8.22 | -0.13 | 66.47 | -6.53 | 2.2 |
| 22Q1 (13) | 0.34 | -2.03 | 0.2 | 0.1 | 0.0 | -52.38 | 37.51 | 2.46 | 16.53 | 0.00 | 0 | -100.0 | 75.19 | -0.46 | 27.42 | 71.11 | 0.23 | 31.39 |
| 21Q4 (12) | 0.35 | -0.65 | -2.24 | 0.1 | -50.0 | -52.38 | 36.61 | -34.44 | 2.98 | 0.00 | -100.0 | -100.0 | 75.54 | 12.33 | 19.58 | 70.95 | 14.95 | 20.52 |
| 21Q3 (11) | 0.35 | -18.81 | 5.67 | 0.2 | 0.0 | -9.09 | 55.84 | 168.46 | -16.99 | 0.78 | -60.87 | 21.3 | 67.25 | -2.68 | 25.98 | 61.72 | -5.1 | 29.55 |
| 21Q2 (10) | 0.43 | 26.81 | -6.67 | 0.2 | -4.76 | -68.25 | 20.80 | -35.38 | 102.53 | 2.00 | 57.89 | -14.29 | 69.10 | 17.1 | 16.66 | 65.04 | 20.18 | 33.42 |
| 21Q1 (9) | 0.34 | -4.42 | -19.93 | 0.21 | 0.0 | -79.61 | 32.19 | -9.45 | 132.25 | 1.27 | -40.0 | -15.56 | 59.01 | -6.59 | 7.27 | 54.12 | -8.07 | 22.8 |
| 20Q4 (8) | 0.36 | 7.38 | -23.58 | 0.21 | -4.55 | -79.81 | 35.55 | -47.15 | 181.7 | 2.11 | 227.22 | 63.13 | 63.17 | 18.34 | 11.08 | 58.87 | 23.57 | 18.28 |
| 20Q3 (7) | 0.33 | -28.3 | -29.96 | 0.22 | -65.08 | -85.33 | 67.27 | 555.01 | 222.64 | 0.65 | -72.35 | 0 | 53.38 | -9.88 | 3.81 | 47.64 | -2.28 | 14.46 |
| 20Q2 (6) | 0.46 | 8.8 | -9.38 | 0.63 | -38.83 | -10.0 | 10.27 | -25.9 | -5.69 | 2.33 | 55.56 | 0 | 59.23 | 7.67 | 11.52 | 48.75 | 10.62 | 12.38 |
| 20Q1 (5) | 0.43 | -8.78 | -8.86 | 1.03 | -0.96 | -28.97 | 13.86 | 9.83 | -2.46 | 1.50 | 15.91 | 0 | 55.01 | -3.27 | -6.94 | 44.07 | -11.45 | -2.93 |
| 19Q4 (4) | 0.47 | -1.58 | 0.0 | 1.04 | -30.67 | 0.0 | 12.62 | -39.47 | 0.0 | 1.29 | 0 | 0.0 | 56.87 | 10.6 | 0.0 | 49.77 | 19.58 | 0.0 |
| 19Q3 (3) | 0.48 | -7.23 | 0.0 | 1.5 | 114.29 | 0.0 | 20.85 | 91.46 | 0.0 | 0.00 | 0 | 0.0 | 51.42 | -3.18 | 0.0 | 41.62 | -4.06 | 0.0 |
| 19Q2 (2) | 0.51 | 9.43 | 0.0 | 0.7 | -51.72 | 0.0 | 10.89 | -23.36 | 0.0 | 0.00 | 0 | 0.0 | 53.11 | -10.15 | 0.0 | 43.38 | -4.45 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 14.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 59.11 | 0.0 | 0.0 | 45.40 | 0.0 | 0.0 |
